Guidelines for filing/revising TRAN-1/ TRAN-2

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In accordance with the orders of Hon'ble Supreme Court dated 22.07.2022 & 02.09.2022 

in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., 

the facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 

on the common portal by an aggrieved registered assessee (hereinafter referred to as the "applicant") will be made available by GSTN during the period from 01.10.2022 to 30.11.2022. 

The detailed guidelines in relation to the above have been issued by CBIC through the following Circular:

cir-180-08-2022-cgst.pdf (gstcouncil.gov.in)

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